REGAL GEL: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
REGAL GEL
NACE 46.389, Wholesale of other food products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€92,290
2024 · €143,475-€51,185
Equity
€928,354
2024 · €836,064+€92,290
Cash
€78,818
2024 · €76,054+€2,764
Balance sheet total
€2.1m
2024 · €2.1m-€52,780
Largest movements
Assets
- Tangible fixed assets -€61,970
down €61,970 (-5.4%), from €1.1m to €1.1m
Equity and liabilities
- Profit (loss) carried forward +€92,290
up €92,290 (+26.2%), from -€351,684 to -€259,394
- Tax, wage and social debts -€91,574
down €91,574 (-28.4%), from €322,743 to €231,169
of which Taxes: -€125,667
- Trade debts -€54,112
down €54,112 (-12.9%), from €419,312 to €365,200
- Short-term financial debts +€23,040
up €23,040 (+8.7%), from €264,283 to €287,323
Income statement
- Turnover -€5.0m
no longer reported in 2025 (was €5.0m)
- Purchases and services -€4.3m
no longer reported in 2025 (was €4.3m)
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€143,475
Gross operating margin
-€21,984
Staff costs
+€4,608
Depreciation
+€1,792
Other operating charges
-€5,762
Other operating items
-€9,310
Financial charges
+€188
Taxes
-€20,717
Result 2025
€92,290
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€2,147
Investment
€0
Financing
+€617
Cash 2024
€76,054
From operations (derived)
+€2,147
Net result for the year
+€92,290
Depreciation
+€61,970
Stocks and contracts
-€6,738
Receivables within one year
+€312
Trade debts
-€54,112
Tax, wage and social debts
-€91,574
Other debts
-€1
Financing
+€617
Debts after one year
-€16,657
Current portion of long-term debt
-€5,766
Short-term financial debts
+€23,040
Cash 2025
€78,818
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,106,310 | €2,053,530 | -€52,780 | -2.5% |
| Fixed assets | 21/28 | €1,150,888 | €1,088,918 | -€61,970 | -5.4% |
| Tangible fixed assets | 22/27 | €1,145,434 | €1,083,464 | -€61,970 | -5.4% |
| Land and buildings | 22 | €1,025,935 | €996,728 | -€29,207 | -2.8% |
| Plant, machinery and equipment | 23 | €96,847 | €69,070 | -€27,777 | -28.7% |
| Furniture and vehicles | 24 | €22,652 | €17,666 | -€4,986 | -22.0% |
| Financial fixed assets | 28 | €5,454 | €5,454 | = | 0.0% |
| Current assets | 29/58 | €955,422 | €964,612 | +€9,190 | +1.0% |
| Stocks and contracts in progress | 3 | €312,463 | €319,201 | +€6,738 | +2.2% |
| Stocks | 30/36 | €312,463 | €319,201 | +€6,738 | +2.2% |
| Amounts receivable within one year | 40/41 | €557,186 | €556,874 | -€312 | -0.1% |
| Trade receivables | 40 | €529,094 | €548,271 | +€19,177 | +3.6% |
| Other amounts receivable | 41 | €28,092 | €8,603 | -€19,489 | -69.4% |
| Cash at bank and in hand | 54/58 | €76,054 | €78,818 | +€2,764 | +3.6% |
| Deferred charges and accrued income | 490/1 | €9,719 | €9,719 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,106,310 | €2,053,530 | -€52,780 | -2.5% |
| Equity | 10/15 | €836,064 | €928,354 | +€92,290 | +11.0% |
| Contributions | 10/11 | €148,800 | €148,800 | = | 0.0% |
| Revaluation surpluses | 12 | €931,734 | €931,734 | = | 0.0% |
| Reserves | 13 | €107,214 | €107,214 | = | 0.0% |
| Distributable reserves | 133 | €107,214 | €107,214 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€351,684 | -€259,394 | +€92,290 | +26.2% |
| Provisions and deferred taxes | 16 | €21,762 | €21,762 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €21,762 | €21,762 | = | 0.0% |
| Other liabilities and charges | 164/5 | €21,762 | €21,762 | = | 0.0% |
| Amounts payable | 17/49 | €1,248,484 | €1,103,414 | -€145,070 | -11.6% |
| Amounts payable after more than one year | 17 | €186,936 | €170,279 | -€16,657 | -8.9% |
| Financial debts | 170/4 | €9,157 | - | -€9,157 | |
| Advances received on contracts in progress | 176 | €7,500 | - | -€7,500 | |
| Other amounts payable | 178/9 | €170,279 | €170,279 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,061,548 | €933,135 | -€128,413 | -12.1% |
| Current portion of amounts payable after more than one year | 42 | €22,423 | €16,657 | -€5,766 | -25.7% |
| Financial debts | 43 | €264,283 | €287,323 | +€23,040 | +8.7% |
| Credit institutions | 430/8 | €264,283 | €287,323 | +€23,040 | +8.7% |
| Trade debts | 44 | €419,312 | €365,200 | -€54,112 | -12.9% |
| Suppliers | 440/4 | €419,312 | €365,200 | -€54,112 | -12.9% |
| Taxes, remuneration and social security | 45 | €322,743 | €231,169 | -€91,574 | -28.4% |
| Taxes | 450/3 | €269,951 | €144,284 | -€125,667 | -46.6% |
| Remuneration and social security | 454/9 | €52,792 | €86,885 | +€34,093 | +64.6% |
| Other amounts payable | 47/48 | €32,787 | €32,786 | -€1 | 0.0% |
| Turnover | 70 | €4,982,228 | - | -€5.0m | |
| Non-recurring operating income | 76A | €145,802 | - | -€145,802 | |
| Goods, raw materials, services and sundry goods | 60/61 | €4,302,670 | - | -€4.3m | |
| Remuneration, social security and pensions | 62 | €557,061 | €552,453 | -€4,608 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,762 | €61,970 | -€1,792 | -2.8% |
| Other operating charges | 640/8 | €10,031 | €15,793 | +€5,762 | +57.4% |
| Non-recurring operating charges | 66A | €690 | €10,000 | +€9,310 | +1,349% |
| Gross operating margin | 9900 | €826,095 | €804,111 | -€21,984 | -2.7% |
| Operating profit (loss) | 9901 | €194,551 | €163,895 | -€30,656 | -15.8% |
| Financial charges | 65/66B | €31,076 | €30,888 | -€188 | -0.6% |
| Recurring financial charges | 65 | €31,076 | €30,888 | -€188 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €163,475 | €133,007 | -€30,468 | -18.6% |
| Income taxes | 67/77 | €20,000 | €40,717 | +€20,717 | +104% |
| Profit (loss) for the period | 9904 | €143,475 | €92,290 | -€51,185 | -35.7% |
| Profit (loss) for the period to be appropriated | 9905 | €143,475 | €92,290 | -€51,185 | -35.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.